外贸业务操作实务模拟试卷参考答案..docVIP

外贸业务操作实务模拟试卷参考答案 一、出口报价核算与发盘操作题（共15分） 1． 出口退税=45.63÷(1+17%)×5%=1.95元/千克 出口成本=45.63-1.95=43.68元/付 国内费用=2000÷20000+45.63×3%=0.1+1.3689=1.4689元/千克 国外运费=800÷20000=0.04美元/千克 预期出口利润=45.63×10%=4.563元/千克 FOB=(43.68+1.4689+4.563) ÷6.945=7.16美元/千克 CFR=7.16+0.04=7.20美元/千克 CIF=CFR÷(1-110%×保险费率)=7.20÷(1-110%×5‰)= 7.24美元/千克 2． Dear Miss Sonali Bendre, Thanks for your inquiry on May 20, 2008. Our offer is as follows： ①Brass Tubes Art. no.H65, 8mm×1mm×1m 1.6mpa, seamless ②Unit price: USD7.24/kg CIF Nhava Sheva. ③Packing：in wooden pallet ④ Minimum Order Quantity: 20000kgs ⑤ Payment: By L/C at sight ⑥ Shipment: To be effected within 45 days after the contract date. This offer is valid subject to your reply here by May 28, 2008. Awaiting your early reply. Yours faithfully, Wang Min 二、签订出口合同操作题（共15分） Commodity Specification Quantity Unit Price Amount Brass Tubes Art. no.H65, 8mm×1mm×1m 1.6mpa, seamless （1） 40000 kgs （2）CIF Nhava Sheva. USD7.00/ kg （3） USD280000.00 Total 9000 pairs USD280000.00 Total Contract Value: （4） U.S.DOLLARS TWO HUNDRED EIGHTY THOUSAND ONLY. PACKING: （5） Brass tube to be wrapped in special paper, then to lay flat on the new wooden pallet, finally, to be covered by water-proof and moisture-resistant plastic film. TIME OF SHIPMENT : （6） Within one month after the receipt of the L/C. PORT OF LOADING AND DESTINATION: （8） From Shanghai, China to Nhava Sheva, India Transshipment is（9） not allowed and partial shipment is（10） not allowed INSURANCE: （10） To be covered by the seller for 110% of invoice value covering All Risks as per CIC of PICC dated 01/01/1981. TERMS OF PAYMENT: （11）By Letter of Credit at sight, reaching the seller before June 20, 2008 and remaining valid for negotiation in China for further 15 days after the effected shipment. 三、出口履约操作题（共20分） 1．9分 改证意见： 1．装运日期与信用证效期都是08年7月6日（双到期），与合同规定的收到信用证后1个月内装运不符。装运日期应改为08年7月16日，信用证效期改为08年7月31日。 2．汇票的付款期限错误，应改为见票即付。 3